First IRAP advance for 2020

Which method to identify the amount excluded from the IRAP balance payment

With Circular no. 27 published on October 19, 2020, Revenue Agency provided clarifications and overcame some operating uncertainties regarding the method to determine first IRAP advance payment for 2020 fiscal year excluded from the IRAP balance payment.

Please do not hesitate to reach out to our Professionals in case you need further clarifications on the above.


Marta Pasqui